07-16-2024 Public Hearing Notice - PCC 6-6 Tax Exemption on Property of Certain Elderly and Disabled Persons
PUBLIC HEARING NOTICE
The Pittsylvania County Board of Supervisors will hold a Public Hearing at 7:00 p.m., on Tuesday,
July 16, 2024, at the Board Meeting Room, 39 Bank Street SE, Chatham, Virginia 24531, to
receive citizen input on proposed revisions to Pittsylvania County Code § 6-6, Tax Exemption on
Property of Certain Elderly and Disabled Persons. A complete copy of the proposed revisions is
available at the Pittsylvania County Administrator’s Office, 1 Center Street, Chatham, Virginia
24531, Monday through Friday, 8:00 a.m. to 5:00 p.m., as well as on the County’s website at
www.pittsylvaniacountyva.gov.
SEC. 6-6. EXEMPTION ON REAL ESTATE OF CERTAIN ELDERLY AND
DISABLED PERSONS.
1. Purpose.
In accordance with Virginia Code § 58.1-321, 1950, as amended, the Board of Supervisors
hereby deems those elderly persons or permanently and totally disabled persons who fall
within the provisions of this article to be bearing an extraordinary tax burden on the real estate
and manufactured homes defined herein in relation to their income and net worth.
2. Definitions.
a. “dwelling" shall mean the full-time residence and domiciliary, including a manufactured
or mobile home, of the person claiming the exemption.
b. "elderly" shall mean a person not less than sixty-five (65) years of age as of December 31
of the year prior to the year for which exemption is requested.
c. "fair market value" shall mean, when applied to real estate, based upon the appraised value,
and not the assessed value, as shown on the records of the Commissioner of Revenue. When
applied to personal property, fair market value shall mean the actual value as appraised by the
Commissioner of Revenue.
d. "income" shall mean total gross income from all sources, without regard to whether a tax
return is actually filed. Income shall not include life insurance benefits or receipts from
borrowing or other debt.
e. "manufactured or mobile home" means a structure subject to federal regulation, which is
transportable in one or more sections; is eight (8) body feet or more in width and forty (40)
body feet or more in length in the traveling mode; or is three-hundred and twenty (320) or
more square feet when erected on site; is built on a permanent chassis; and is designed to be
used as a single family dwelling, with or without a permanent foundation.
f. "permanently and totally disabled" shall mean unable to engage in any substantially gainful
activity by means of any medically determinable physical or mental impairment or deformity
which can be expected to result in death or can be expected to last for the duration of the
person's life.
g. "real estate" shall mean real property and dwelling structures, and shall include
manufactured or mobile homes which are presently being used as a dwelling, and are
connected to the required utilities including plumbing, heating, air conditioning, and electrical
utilities.
h. "relative" shall mean any relation by blood or marriage.
i. “taxable year" shall mean the calendar year, from January 1 until December 31, for which
exemption is claimed.
3. General Provisions.
A. Real estate owned and occupied as the sole dwelling of a person or persons who are not
less than sixty-five (65) years of age or who are determined to be permanently and totally
disabled are exempted from so much of the County Real Estate Taxes as provided for in
Section 4 hereof, subject however to the following restrictions and conditions, in addition to
those set out elsewhere in this section:
1. The combined annual income shall be based on adding together the income
received during the preceding calendar year, without regard to whether a tax return is
actually filed, by (i) owners of the dwelling who use it as their principal residence, (ii)
owners' relatives who live in the dwelling, except for those relatives living in the
dwelling and providing bona fide caregiving services to the owner whether such
relatives are compensated or not, and (iii) nonrelatives of the owner who live in the
dwelling except for bona fide tenants or bona fide caregivers of the owner, whether
compensated or not, shall not exceed twenty-fivethirty-five thousand
($25,000.0035,000.00) dollars per year; provided that the first four thousand
($4,000.00) dollars of annual income of each relative/nonrelative, other than the
spouse of the owner, shall not be included in such totals; and
2. That the net combined financial worth, including equitable interests, of the owners
and of the spouse of any owner, excluding the value of the dwelling and the land upon
which it sits, not exceeding one acre, does not exceed sixty seventy thousand
($60,000.0070,000.00) dollars as of the 31st day of December of the immediately
preceding calendar year, and through the taxable year to which such exemption is to
apply.
B. The person or persons claiming such exemptions shall file annually, after the (1st) day of
January but not later than the fifteenth day of February, with the Commissioner of Revenue
of Pittsylvania County, Virginia, or such other agent or officer as may be designated by the
commissioner, on forms supplied by the County, an Affidavit setting forth the names of related
persons occupying the real estate for which the exemption is claimed, their total combined net
worth, including equitable interests and the combined income from all sources of all persons
specified. The application deadline may be extended on the approval of the Commissioner of
Revenue, if the applicant is applying for the exemption for the first time or in cases of
hardship, and if proper application is made along with a sworn affidavit that failure to apply
by the fifteenth day of February was due to reasons beyond the applicant's control. The
Commissioner of Revenue shall require that the applicant, spouse, and any and all relatives
living in the dwelling supply proof of age in the form of Birth Certificates or Passports or
Driver’s License; and proof of income in the form of copies of their W-2s, 1099-DIV, 1099-
INT, 1099-MISC, 1099-R, SSA-1099 Social Security Statements, and such other documents
as may be required by the Commissioner of Revenue to determine income and total combined
net worth.
C. If the person claiming the exemption is under sixty-five (65) years of age, the Affidavit
filed under this section shall have attached thereto a Certification by the Social Security
Administration, the Veterans Administration or the Railroad Retirement Board, or if such
person is not eligible for certification by any of these agencies, a sworn affidavit by two (2)
medical doctors licensed to practice medicine in the Commonwealth of Virginia, to the effect
that such person is permanently and totally disabled. The affidavit of at least one such doctor
shall be based upon a physical examination of such person by such doctor. The affidavit of
one such doctor may be based upon medical information contained in the records of the Civil
Service Commission which is relevant to the standards for determining permanent and total
disability, as defined herein.
D. The fact that persons who are otherwise qualified for tax exemption are residing in
hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care
for extended periods of time shall not be construed to mean that the real estate for which tax
exemption or deferral is sought does not continue to be the sole dwelling of such person during
such extended periods of other residence so long as such real estate is not used by or leased
to others for consideration.
4. Exemption.
(a) The exemption shall be as follows:
Total Income from All Sources Tax Exemption
$0 – $15,40025,400 100%
$15,401 - $16,600 $25,400 - $26,600 90%
$16,601 - $17,800 $26,600 - $27,800 80%
$17,801 - $19,000$27,800 - $29,000 70%
$19,001 - $20,200$29,000 - $30,200 60%
$20,201 - $21,400$30,200 - $31,400
50%
$21,401 - $22,600$31,400 - $32,600 40%
$22,601 - $23,800$32,600 - $33,800 30%
$23,801- $25,000$33,800 - $35,000 20%
(b) The total annual exemptions shall not exceed four-hundred and fiftysix hundred
($450.00600.00) dollars.
(c) The tax exemption herein permitted may be granted for any year following the year of the
taxpayer occupying such dwelling and owning title or partial title thereto reaches the age of
sixty- five (65) years or is determined to be permanently and totally disabled.
(d) If the ownership of the property for which application for exemption is made is not held
solely by the applicant, or jointly with the applicant's wife, then the amount of the tax
exemption percentage as provided for herein shall be in proportion to the applicant's
ownership interest.
5. Changes - Ownership, income or financial worth.
Any change in respect of total combined income, net combined financial worth, ownership of
property, or other factors, which occur during the taxable year for which the affidavit is filed,
and which has the effect of a reduction or termination of any exemption, shall nullify or reduce
any exemption for remainder of the current taxable year, and the taxable year immediately
following. A prorated exemption is provided for the portion of the taxable year during which
the taxpayer qualified for such exemption.
6. Prorated Exemption upon death of qualifying individual.
Notwithstanding Section 6-6(5) herein, a change in ownership or a nonqualifying individual,
when such change resulted solely from the death of the qualifying individual, or a sale of such
property shall result in a prorated exemption for the then current taxable year. Such prorated
portion shall be determined by multiplying the amount of the exemption by a fraction wherein
the number of the complete months of the year such property was properly eligible for such
exemption is the numerator and the number twelve (12) is the denominator. The proceeds of
the sale which would result in the prorated exemption shall not be included in the computation
of net worth or income required by Section 6-6(3) herein.
7. Certification to the Treasurer.
The Commissioner of Revenue shall certify to the Treasurer of Pittsylvania County, Virginia,
annually those persons who qualify under this article for an exemption and the amount thereof.
The Treasurer shall deduct the amount of exemption from the applicant's real estate tax for
that year.
8. Penalty.
Any person who knowingly gives false information to support a claim for an exemption under
this article, or any person who willfully fails to notify the Commissioner of Revenue or other
designated officer of changes in conditions which would result in a reduction or termination
of the exemption.
(B.S.M. 12/19/06) (B.S.M. 12/18/18) (B.S.M. 3/12/19)